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    Significant Changes Coming to U.S. GAAP

    Article FASB and the IASB continue to work to improve accounting and financial reporting across the globe. The "Big 3" accounting topics, Revenue Recognition, Leases and Financial Instruments, continue to receive the most attention. The most up-to-date information is available here.
    Published on May 21, 2013

    AICPA Comments on IFRS Taxonomy

    Comment Letter In its comment letter, the AICPA recommended that expanded elements for commonly reported concepts and standard definitions be added to the IFRS Taxonomy in order for it to better meet the needs of filers and consumers of XBRL tagged data, not only under the SEC rules but around the world
    Published on March 21, 2011

    The FASB and IASB Proposed Revenue Recognition Standard Frequently Asked Questions

    FAQ Questions and answers developed by the American Institute of CPAs on the FASB/IASB proposed Revenue Recognition Standard.
    Published on July 15, 2011

    FASB-IASB Exposure Drafts on Leases - Questions and Answers

    FAQ The AICPA has answered many frequently asked questions with regard to the FASB/IASB Exposure Draft, Leases.
    Published on July 19, 2011

    Shaping the Future - Panelist Biographies

    Article Review the biographies of our panelists for the joint discussion Shaping the Future: Lessons from Accounting Standards Leaders.
    Published on April 20, 2012

    Revenue Recognition

    Article The FASB/IASB joint project on Revenue Recognition is expected to create a single standard for revenue recognition that would converge U.S. GAAP and IFRS and apply to all industries and transactions. The standard is expected to eliminate the transaction- and industry-specific revenue recognition guidance under U.S. GAAP and ultimately lead
    Published on March 25, 2014

    FAQ Private Company Financial Reporting

    FAQ Get your questions answered about private company financial reporting. This comprehensive FAQ gives you all the information you need to know.
    Published on July 26, 2011

    FRF for SMEs Toolkit for Small Business

    Toolkit This page contains FRF for SMEs™ Toolkit information for small business.
    Published on April 01, 2014

    Income Taxes

    Article One of the more common peer review matters related to accounting is accounting for income taxes under FASB Accounting Standards Codification (ASC) 740-10-50. Since the issuance of FIN 48, Accounting for Uncertainty in Income Taxes (as codified
    Published on July 28, 2011

    FRF for SMEs Toolkit for Financial Statement Users

    Toolkit This page contains FRF for SMEs™ Toolkit information for financial statement users.
    Published on April 01, 2014

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